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A company had opening inventory of 15720 units and closing inventory of 12051 units. Profits based on variable costing were 52749 and profits based on

A company had opening inventory of 15720 units and closing inventory of 12051 units. Profits based on variable costing were £52749 and profits based on absorption costing were £33865. What was the overhead absorption rate per unit?


Present your final answer to 2 decimal places.

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